35. Are there provisions for any other form of indirect public funding?
Canada
Section 42(2) In respect of the aggregate amount of contributions, other than donations in kind, made by a taxpayer to candidates and recognized parties during the taxation year, that taxpayer may deduct from the amount of tax which that taxpayer would otherwise be required to pay under this Act an amount equal to (a) 75% of the aggregate amount contributed if the aggregate amount contributed does not exceed $100; (b) $75 plus 50% of the amount by which the aggregate amount contributed exceeds $100 but does not exceed $550; or (c) the lesser of (i) $300 plus 33 1/3 % of the amount by which the aggregate amount contributed exceeds $550, and (ii) $500, or the amount of the tax payable, whichever is the lesser.
(Income Tax Act)